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2008 (10) TMI 398 - CESTAT, NEW DELHIMarble - Classification of Rough marble slab - assessee claimed classification under 2515.11 whereas Government held that same are classifiable under 2515.20 - Held that: - To come under 2515.20 as claimed by the Department it should be established that the imported material first of all falls under the category of “Ecaussine and other calcareous monumental or building stone, alabaster”. None of the reports specifically indicate that the imported goods can come under any of the categories mentioned under 2515.20. The reports have used the terms ‘marble and limestone’ to describe the imported goods. The report also confirms that the imported goods can take polish. In other words, the report does not preclude classification of the imported items as marble. It is not disputed that the goods imported are rough and not polished though capable of being polished and therefore, the decision of the Commissioner (Appeals) in accepting the claim of the respondent and upholding the classification under 2515.11 cannot be faulted with. Appeal dismissed - decided against Revenue.
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